The Auditor General’s 2012 Work Plan included a review of the management and administration of City divisional accounts payable. This review focused on assessment of controls over the creation of vendor accounts, vendor payments and other related processes within the City Accounting Services Division and Purchasing and Materials
Management Division.
This report contains 12 recommendations. The majority of recommendations relate to strengthening controls over vendor account management and payments. We have also made recommendations to improve purchasing practices and controls.